Cover: Land Taxation in Imperial China, 1750–1911, from Harvard University PressCover: Land Taxation in Imperial China, 1750–1911 in E-DITION

Harvard East Asian Series 73

Land Taxation in Imperial China, 1750–1911

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$65.00 • £54.95 • €60.00

ISBN 9780674437258

Publication Date: 01/01/1974

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  • Foreword by Dwight H. Perkins
  • Introduction
  • 1. China’s Economy and Fiscal System in the Ch’ing Period
    • Economic Structure
    • Sources of Public Revenue
    • Fiscal Organization
    • Intergovernmental Fiscal Relations
  • 2. The Administration of the Land Tax
    • Land Registration
    • Assessment of the Land Tax
    • Collection of the Land Tax
  • 3. Increase in Land Tax Surcharge
    • Local Finance and Land Tax Surcharge
    • Institutional Weaknesses
    • Population Growth and Price Inflation
    • The Boxer Catastrophe and the Movement for Modernization
  • 4. The Fiscal Importance of the Land Tax
    • The Tax Structure as of 1753
    • The Tax Structure as of 1908
    • Relative Decline in Importance of the Land Tax
  • 5. Geographical Differentials in Land Taxation
    • Regional Economic Development and Changes in Land Tax Yield
    • Shift in Relative Burden between the Developed Area and the Developing Area
    • Provinces with High, Medium, and Low Revenue
  • 6. The Price Movement and the Land Tax Burden
    • The Real Burden of the Land Tax: A Macroanalysis
    • Tax Increase and Inflation in the Late Ch’ing: Some Specific Cases
  • 7. Towards a Reconstruction of the Land Tax Administration in the Late Ch'ing
  • Abbreviations
  • Notes
  • Bibliography
  • Glossary
  • Index

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